Export obligation under EPCG scheme requires capital-goods-linked exports to meet time-bound, block-wise fulfillment and compliance conditions. Zero-duty EPCG authorisations allow import of capital goods subject to an Export Obligation calculated on duties/taxes saved, to be fulfilled in prescribed block-wise periods with RA-managed extensions. Authorisations cover manufacturers, merchants, service providers and CSPs, require a bond with 100% bank guarantee (with limited exemptions), impose actual-user and non-transfer restrictions, permit third-party exports under conditions, require installation certification and declaration on shipping documents, and provide for EODC issuance; indigenous sourcing reduces the EO and post-GST IGST/cess exemption is optional for physical exports.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Export obligation under EPCG scheme requires capital-goods-linked exports to meet time-bound, block-wise fulfillment and compliance conditions.
Zero-duty EPCG authorisations allow import of capital goods subject to an Export Obligation calculated on duties/taxes saved, to be fulfilled in prescribed block-wise periods with RA-managed extensions. Authorisations cover manufacturers, merchants, service providers and CSPs, require a bond with 100% bank guarantee (with limited exemptions), impose actual-user and non-transfer restrictions, permit third-party exports under conditions, require installation certification and declaration on shipping documents, and provide for EODC issuance; indigenous sourcing reduces the EO and post-GST IGST/cess exemption is optional for physical exports.
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